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This paper reviews the literature on the effects of IFRS adoption. It aims to provide a cohesive picture of empirical archival literature on how IFRS adoption affects: financial reporting quality, capital markets, corporate decision making, stewardship and governance, debt contracting, and...
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This article analyzes whether and to what extent reliance on conditionality is appropriate to guarantee the revolving character of Fund resources. The paper presents theoretical arguments in favour of conditionality, and those against the use of conditions. It summarizes the track record of...
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Die vorliegende Arbeit beschäftigt sich mit Implementierungsmöglichkeiten von Sozialstandards in die Welthandelsorganisation (WTO). Dabei wird ein 'ganzheitlicher Ansatz' gewählt, um festzustellen, wie die einzelnen Ebenen hierzu stehen. Die Ebenen werden dabei untergliedert in die...
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